# Income and Corporation Taxes Act 1988, Paragraph 2

Extent: E+W+S+N.I.

Subject to paragraph 3 below, the lower-earning partner shall not be entitled to a children’s tax credit for the year in respect of a relevant child.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/13B/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-13B/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.